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Teachers' Guide: Accounts

The theory section covers the following theories:

  • Balance sheet
  • Profit and loss account
  • Ratio analysis
  • Types of accounting - financial and management accounting

The worksheets are on the following topics:

  1. Ratio analysis

The photos and questions are on:

  1. assets and liabilities, value of a business and goodwill
  2. fixed and current assets and liabilities

The further work looks at:

  • external accounts - stakeholders and their use of accounts
  • construction of accounts
  • cash flow statements

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